If the firmware is 3.1 we are not able to provide you with a download link here. We have rules here, one of them being that us members do not provide any illegal or pirated material.

Since firmware 3.0 and above for the iPod Touch is to be bought at a price of $10.00 we cannot provide you with a link. No matter how many times you say you've already bought it. It doesn't matter how many times you try to convince us, in the end we cannot provide you with a link.